know this may seem like a stupid question to ask such intelligent individuals, but here goes anyway. Most often the audit will go as planned with no hiccups; however, on those rare occasions when it doesn't, it pays to have a solid "plan B." What if the company being audited is not desired as a client by your struggling start-up CPA firm, tasked with doing the audit because of the client's reputed integrity and or ethical issues in the accounting department and throughout higher management?